How to calculate individual patent transfer income tax?

Calculation method of individual income tax on patent transfer: 20%. According to relevant laws and regulations, interest income, property transfer income and accidental income are subject to proportional tax rate, and the basic tax rate is 20%.

legal ground

Article 3 of the Individual Income Tax Law of People's Republic of China (PRC)

Personal income tax rate:

(1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);

(2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached);

(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.